List of Articles Open Access Article Abstract Page Full-Text 1 - Explaining the pattern of financial reporting challenges of the country's public sector Reza Sotudeh Aref Khoshroo Moini Open Access Article Abstract Page Full-Text 2 - The effect of managerial ability on the relationship between credit risk and liquidity risk with the probability of bank default Shokoufeh Etebar Shohre Ebrahimi Open Access Article Abstract Page Full-Text 3 - Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction Anahita Zandi Open Access Article Abstract Page Full-Text 4 - Female directors, financial reporting quality and audit fees Ghasem Ghasemi Open Access Article Abstract Page Full-Text 5 - Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City) Maryam Jafari Masoume Hosseinpour Ehsan Mirani Om Kolsoum Kazemi Open Access Article Abstract Page Full-Text 6 - The relationship between big accounting data in forensic accounting practice and education Zahra Shaabani